TOURISM IMPROVEMENT DISTRICTS
- Section 271A.070 - Creation; acquisition, operation and ownership of projects located within districts; pledge of proceeds of certain taxes; boundaries; financing or reimbursement; exceptions
- Section 271A.080 - Prerequisites for adoption of ordinance
- Section 271A.090 - Conclusiveness of determinations
- Section 271A.100 - Agreement with Department of Taxation regarding distribution of pledged amounts; frequency and duration of distributions
- Section 271A.105 - Annual report to Legislature by municipality; semiannual report to Legislature by Department of Taxation; exception
- Section 271A.110 - Agreement with owner of property interest within district to defray cost of local governmental services during term of pledge: Contents; finding by governing body of municipality
- Section 271A.120 - Issuance of special obligations; agreements to reimburse entities or persons for project costs; restrictions on financing and reimbursement; feasibility studies; default on special obligations or agreements; security for special obligations or agreements; automatic termination of special obligations
- Section 271A.125 - Independent auditing of certain claims; additional restrictions on financing or reimbursement; information concerning retail facilities to be provided to Department of Taxation on request
- Section 271A.130 - Competitive bidding not required; exceptions; applicability of provisions governing payment of prevailing wage for projects; duty of municipality to ensure compliance with subcontracting requirements
- Section 271A.140 - Subcontracts: Duties of contractor or developer and municipality
- Section 271A.150 - Administration of district pursuant to economic development financing agreement approved by Office of Economic Development